Detailed below are some individual tests that can be applied in order to help satisfy the objectives noted in Audit objectives. It may not be appropriate to undertake all of the tests; in each case, the auditor should review this bank of tests and determine which are most appropriate for the circ*mstances of the particular client being dealt with. The auditor should, however, ensure that each objective is satisfied. Where the balance includes accounting estimates, refer to the guidance in Auditing accounting estimates.
Need help? Get subscribed!
To subscribe to this content, simply call 0800 231 5199
We can create a package that’s catered to your individual needs.
Or book a demo to see this product in action.
Talk to us on live chat
Call an Expert: 0800 231 5199